PERAN GOOD CORPORATE GOVERNANCE DALAM MENEKAN MANAJEMEN LABA (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2008-2011)
Abstract: Earning management
is considered harmful action to external side of companies. This action taking
by manager to increase their own benefit. The mechanism of Good Coprporate
governance are considerd can reduce earning management. This study aims to
examine the role of Good Corporate Governance (GCG) in reducing earning
management in manufacturing companies listed on Indonesia Stock Exchange (BEI)
period of 2008-2011. Good Corporate Governance consist of intern governance and
extern governance. Intern governance in this study consist of independent
director, audit committee, and Risk Management Committee (RMC). Extern
governance in this study is auditor big four. Earning management measured by
Discretionary accruals, which is counted by kaznik model. This study use method
of documentation for collecting data. Type of data in this study is secondary
data. Secondary data is a financial statementswas issued by companies
inIndonesia Stock Exchange (BEI). Financial statement data The method of anwas
obtained from company financial statement which published by Indonesia Direct
Exchange (IDX). The method of analysis was used in this study is multiple
regression. This study uses data manufacturing company which listed in
Indonesia Stock Exchange (BEI) in the year 2008 – 2011.Taking samples was
usedproposive sampling technique. Number of samples taken in this study were
268. The result of this study showed that the variable has a negative and
significant effect on earning management are independent directors, audit committee,
and Risk Management Committee (RMC). Variable auditor big four had no effect on
the low level of earning management.
Keywords: Good Corporate
Governance (GCG), auditor big four, independent director, audit committee, Risk
Management Committee (RMC), and earning management
Penulis: Petrus Fraidylegif
Putra Djatu, Etna Nur Afri Yuyetta
Kode Jurnal: jpakuntansidd131046
